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of <h1>Section 153 of CGST/SGST Act permits expert help in complex cases for accurate accounting scrutiny and investigations.</h1> Different companies utilize various accounting software without a mandated format for record-keeping. To address this, Section 153 of the CGST/SGST Act allows the department to seek expert assistance during scrutiny, inquiry, investigation, or other proceedings, considering the complexity of a case and revenue interests.
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